Bernadette & Jean: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Bernadette & Jean
Largest movements
- Cash +€13,624
up €13,624 (+70.9%), from €19,216 to €32,840
mainly Depreciation (+€12,220) and Net result for the year (+€10,896)
- Tangible fixed assets -€2,317
down €2,317 (-14.7%), from €15,718 to €13,402
of which Furniture and vehicles: -€7,038
- Deferred charges and accrued income -€1,650
down €1,650 (-61.6%), from €2,679 to €1,029
- Receivables within one year +€1,125
up €1,125 (+5.7%), from €19,738 to €20,863
of which Other amounts receivable: +€877
- Reserves +€10,568
up €10,568 (+58.4%), from €18,104 to €28,672
of which Distributable reserves: +€10,568
- Accrued charges and deferred income +€9,866
up €9,866 (+5,450%), from €181 to €10,047
- Debts after one year -€5,100
no longer reported in 2025 (was €5,100)
- Trade debts -€2,039
no longer reported in 2025 (was €2,039)
- Current portion of long-term debt -€1,616
down €1,616 (-24.1%), from €6,717 to €5,100
- Gross operating margin +€17,834
up €17,834 (+103%), from €17,329 to €35,163
- Other operating charges +€6,419
up €6,419 (+687%), from €934 to €7,353
- Taxes +€2,539
up €2,539 (+153%), from €1,661 to €4,200
- Depreciation +€543
up €543 (+4.6%), from €11,677 to €12,220
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,351 | €68,134 | +€10,783 | +18.8% |
| Fixed assets | 21/28 | €15,718 | €13,402 | -€2,317 | -14.7% |
| Tangible fixed assets | 22/27 | €15,718 | €13,402 | -€2,317 | -14.7% |
| Plant, machinery and equipment | 23 | €3,781 | €8,502 | +€4,721 | +125% |
| Furniture and vehicles | 24 | €11,937 | €4,899 | -€7,038 | -59.0% |
| Current assets | 29/58 | €41,633 | €54,732 | +€13,100 | +31.5% |
| Amounts receivable within one year | 40/41 | €19,738 | €20,863 | +€1,125 | +5.7% |
| Trade receivables | 40 | €8,790 | €9,039 | +€248 | +2.8% |
| Other amounts receivable | 41 | €10,947 | €11,824 | +€877 | +8.0% |
| Cash at bank and in hand | 54/58 | €19,216 | €32,840 | +€13,624 | +70.9% |
| Deferred charges and accrued income | 490/1 | €2,679 | €1,029 | -€1,650 | -61.6% |
| Total equity and liabilities | 10/49 | €57,351 | €68,134 | +€10,783 | +18.8% |
| Equity | 10/15 | €37,206 | €47,272 | +€10,066 | +27.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,104 | €28,672 | +€10,568 | +58.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €16,244 | €26,812 | +€10,568 | +65.1% |
| Profit (loss) carried forward | 14 | €502 | - | -€502 | |
| Amounts payable | 17/49 | €20,145 | €20,862 | +€717 | +3.6% |
| Amounts payable after more than one year | 17 | €5,100 | - | -€5,100 | |
| Financial debts | 170/4 | €5,100 | - | -€5,100 | |
| Amounts payable within one year | 42/48 | €14,863 | €10,815 | -€4,049 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €6,717 | €5,100 | -€1,616 | -24.1% |
| Financial debts | 43 | €1,419 | €1,414 | -€5 | -0.4% |
| Credit institutions | 430/8 | €1,419 | €1,414 | -€5 | -0.4% |
| Trade debts | 44 | €2,039 | - | -€2,039 | |
| Suppliers | 440/4 | €2,039 | - | -€2,039 | |
| Taxes, remuneration and social security | 45 | €3,829 | €4,301 | +€472 | +12.3% |
| Taxes | 450/3 | €3,829 | €2,451 | -€1,378 | -36.0% |
| Remuneration and social security | 454/9 | - | €1,850 | +€1,850 | |
| Other amounts payable | 47/48 | €860 | - | -€860 | |
| Accrued charges and deferred income | 492/3 | €181 | €10,047 | +€9,866 | +5,450% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,677 | €12,220 | +€543 | +4.6% |
| Other operating charges | 640/8 | €934 | €7,353 | +€6,419 | +687% |
| Gross operating margin | 9900 | €17,329 | €35,163 | +€17,834 | +103% |
| Operating profit (loss) | 9901 | €4,718 | €15,589 | +€10,871 | +230% |
| Financial charges | 65/66B | €812 | €493 | -€318 | -39.2% |
| Recurring financial charges | 65 | €812 | €493 | -€318 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €3,906 | €15,096 | +€11,190 | +286% |
| Income taxes | 67/77 | €1,661 | €4,200 | +€2,539 | +153% |
| Profit (loss) for the period | 9904 | €2,245 | €10,896 | +€8,651 | +385% |
| Profit (loss) for the period to be appropriated | 9905 | €2,245 | €10,896 | +€8,651 | +385% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.